In Ohio, a financial institution claimed to be providing nontaxable services and software, but the Ohio Supreme Court affirmed that the financial institution failed to show the services and software were nontaxable. The bank claimed it was providing either nontaxable “personal or professional services” or nontaxable customized software. The Ohio Supreme Court found the services were taxable “automatic data processing” (ADP) or “electronic information services” (EIS) and included the Ohio Board of Tax Appeals (BTA) to determine the “true object” in the situation. The BTA further confirmed the services do not qualify as nontaxable because the computerized accounting transactions at issue did not involve analysis performed by individuals or include any activities requiring professional licensure. (Ohio Supreme Court, Cincinnati Fed. S. & L. Co. v. McClain, Slip Opinion No. 2022-Ohio-725., March 15, 2022)